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24 chapters · 552 sections in this title.
Tenn. Code Ann. § 9-24-105 Taxation of property subject to lease financing
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All property leased by a public entity is deemed to be property owned by the public entity for purposes of all taxation of the state or any public entity, and such property is exempt from all such taxation to the extent property owned by the public entity is otherwise exempt from…
Tenn. Code Ann. § 9-24-106 Applicability clause
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The terms of this chapter apply to any lease financing authorized by a governing body of a public entity on or after January 1, 2022.
